COMMISSIONER OF INCOME TAX vs SATI OIL UDYOG LTD. & ANR.
Whether the retrospective amendment to Section 143(1A) of the Income Tax Act 1961, which imposes additional income tax on losses, is constitutionally valid --- Held Yes. Whether the expression 'income' in Section 143(1A) as originally enacted includes losses --- Held Yes.
š Direct Access Blocked
For your security and to prevent unauthorized automated access, individual judgment links cannot be opened directly. Please access this content via Google Search or the TaxPundit Search Portal.